The Department of Finance and Personnel has insisted it is not considering imposing rates on agricultural land, as claimed by SDLP Assembly member Declan O'Loan.
Mr O'Loan said he made the discovery after submitting a written question on the issue, following a discussion of the rating review within the Finance Committee of the Assembly.
"I have never before heard any suggestion that the rating system might be extended to agricultural land. But there is no doubt that it is now under serious consideration," Mr O'Loan said.
"I welcome the frankness and clarity of the answer, but the message from it is very clear.
"I do not believe that the incomes available from agricultural land are such that taxation of land can be considered.
"The role of farmers in maintaining and protecting our landscape is now clearly recognised to the extent that EU payments are available to them for this purpose."